M/S. Qualicum Solutions PVT.LTD vs. The Chief Commissioner CT And GST, Odisha Cuttack
Held
The Court held that the initiation of proceedings under Section 73 was without jurisdiction as the petitioner's reply to the Section 61 notice was not considered. The impugned order was set aside, and the revenue was directed to deal with the reply under Section 61 first.
Facts
The petitioner received a show cause notice under Section 73 of the Odisha Goods and Services Tax Act, 2017, for not furnishing a reply to a communication under ASMT-10. The petitioner contended they had already submitted a reply to the earlier communication, which was issued under Section 61.
Key Issues
Whether proceedings under Section 73 were validly initiated without considering the petitioner's reply to a notice issued under Section 61.
Sections Cited
Section 73, Section 61
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT OF ORISSA AT CUTTACK
W.P.(C) No.27986 of 2024
M/s. Qualicum Solutions Pvt. Ltd., Kolkata …. Petitioner
Represented By Adv. – Mrs. K. Roy Choudhury, Advocate
-versus-
The Chief Commissioner of CT and GST, Odisha, Cuttack and others …. Opposite Parties
Represented By Adv. – Mr. Sunil Mishra, Standing Counsel
CORAM:
THE HON'BLE MR. JUSTICE ARINDAM SINHA
AND THE HON'BLE MR. JUSTIC
The judgment continues below.
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